skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

Exempt Organization
Tax Topic Index

FAQs
Forms
Publications
Tax Topics
Worksheets

Comments
About Tax Map

IRS.gov Website
Publication 3
taxmap/pubs/p3-010.htm#en_us_publink1000176333

Filing Returns(p26)

rule
This section discusses the procedures members of the Armed Forces should follow when filing their federal income tax returns. These same rules apply when the return is filed on behalf of a member of the Armed Forces, for example by a tax preparer or by a surviving spouse or personal representative. Special rules apply when filing returns for those involved in a combat zone. See Are There Filing, Tax Payment, and Other Extensions Specifically for Those in a Combat Zone or a Contingency Operation, later.
taxmap/pubs/p3-010.htm#en_us_publink100050098

What is my filing status if I am in a same-sex marriage?(p26)

rule
For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex. The term “spouse” includes an individual married to a person of the same sex. You must select married, or married filing separately, as your filing status.
taxmap/pubs/p3-010.htm#en_us_publink100050099

What is my filing status if I am in a registered domestic partnership, civil union, or other similar relationship?(p26)

rule
If you have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law, you are not considered married for federal tax purposes. You must select single or head of household as your filing status. For more details, see Pub. 501.
taxmap/pubs/p3-010.htm#en_us_publink1000176335

Where To File My Return(p26)

rule
taxmap/pubs/p3-010.htm#en_us_publink100050100

Electronic filing (e-filing) of your tax return.(p26)

rule
You are encouraged to e-file your return. Eight in 10 taxpayers get their refunds faster by using direct deposit and e-file. You can e-file your 2016 federal income tax return free through Free File if your 2016 adjusted gross income was $64,000 or less. Go to IRS.gov and click on the e-file icon for more information on e-filing and Free File.
If you e-file your return, there is no need to mail it.
taxmap/pubs/p3-010.htm#en_us_publink100050101

Paper returns.(p27)

rule
A tax return for Forgiveness of Decedent's Tax Liability, discussed earlier, must be filed on paper. For the address where those returns should be filed, see Where To File a Return Requesting Tax Forgiveness under Forgiveness of Decedent's Tax Liability, earlier.
If you choose to file a federal income tax return on paper and you are not claiming tax forgiveness on the return, send your federal tax return to the Internal Revenue Service Center for the place where you live. The instructions for Forms 1040, 1040A, and 1040EZ give the addresses for the service centers. If you are overseas and have an APO or FPO address, file your return with the Internal Revenue Service Center listed for an APO or FPO address.
taxmap/pubs/p3-010.htm#en_us_publink1000176336

Example.(p27)

Sgt. Kane, who is stationed in Maine but whose permanent home address is in California, should send her federal return to the service center for Maine.
taxmap/pubs/p3-010.htm#en_us_publink1000176337

When To File My Return(p27)

rule
Most individuals must file their tax returns by the regular due date. You may be eligible for an extension. Some extensions are automatic, some are not. See Extensions of Deadlines To File Your Tax Return, To Pay Your Taxes, and for Other Actions, later.
taxmap/pubs/p3-010.htm#en_us_publink1000176339

What Is the Regular Due Date of My Return?(p27)

rule
The regular due date is April 15 of the following year (June if you are stationed outside the United States and Puerto Rico on April 15). If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. For 2016 tax returns, the due date is April 18, 2017, because of the Emancipation Day holiday in the District of Columbia—even if you do not live in the District of Columbia.